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INCOME TAX - Reconciliation of Federal Statutory Income Tax Rate to the Effective Income Tax Rate (Details) - 10K
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Expected income tax benefit at the federal statutory rate 21.00% 21.00%
State and local taxes, net of federal benefit 8.40% 7.70%
Non-deductible items and other (12.10%) (11.00%)
Research and development credits 1.10% 0.00%
Change in valuation allowance (18.40%) (17.70%)
Total 0.00% 0.00%